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Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations … Town of Monroe Water System Accountability and Electricity Cost Savings 2012M227 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227DiNapoli Releases Bond Calendar for Fourth Quarter
… scheduled for December at this time. The anticipated sales in the fourth quarter compare to past planned sales of $5.06 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… for September at this time. The anticipated sales in the third quarter compare to past planned sales of $3.68 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases School Audits
… District and the South Seneca Central School District . “In an era of limited resources and increased accountability, … 2014-15 fiscal year before making approximately $523,400 in budget transfers to correct 72 appropriation accounts that … – Financial Management (Cattaraugus County) Delays in billing and collecting tuition negatively impact the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Examples from GASB Statement 34 - Statement of Activities
… Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOverpayments of Certain Medicare Crossover Claims
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the … Medicare crossover claims. Review the $16.4 million in potential Medicaid overpayments and recover where …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … officials have less assurance that the purchase was made in the most prudent and economical manner. District officials … and increased the risk that improper claims could be paid. In addition, the board, as a whole, did not audit and approve …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… starting with ‘0’. These Vendor IDs have been established for processing expenditures to unique vendors. The VMU will … Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: … must submit a request to the Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Fire Safety (2015-MS-1)
… government officials’ use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire … at least once a year, or as necessitated by changes in staff assignments, occupancy or building layout. The … Review and approve all fire plans and evacuation plans in accordance with the Fire Code. Keep documented evidence …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… These enterprises must also be authorized to do business in New York State and registered under the State's M/WBE … However, the extent of any "value-added" by AIW's role in these transactions is not readily apparent; especially in cases where facility staff still did the work of obtaining …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesProperty Tax Freeze Credit
… intended to reimburse qualified New York State homeowners for increases in local property taxes on their primary … or questionable data and incorrect calculation amounts. This includes incorrect payee and/or address information and … for the STAR property tax exemption. This includes out-of-state residents, household incomes that exceeded the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditOpinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Focus on Identity Theft
… You probably know or have heard about someone whose personal information was … the DOL regarding unemployment benefits for which you did not apply, you can report suspected fraud . NYS Office of the …
https://www.osc.ny.gov/reports/focus-identity-theftCompliance With Payment Card Industry Standards
… comply with the Data Security Standards (DSS) established by the PCI Security Standards Council. The PCI DSS is a set …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit … 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… fail to take the steps necessary to adapt to the changing world. Those of us who are working to make the Paris … been recognized and appreciated." AODP annually rates the world’s largest institutional investors based on their … $209.2 billion in assets under management as of June 30, 2018. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … on May 6, 2025, or 35 days after the Charter-established deadline. The proposed budget for the recreation fund is not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Are You Vested? And What It Means
… Are You Vested? Being vested means that you have earned … return to payroll and reinstate your withdrawn membership in order to be eligible for five-year vesting. Retirement … plan. Full retirement age is age 62 (63 for Tier 6). Most members can retire as early as age 55, but a benefit …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-means